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NY B88564

September 9, 1997

CLA-2-44:RR:NC:2:230 B88564


TARIFF NO.: 4407.10.0015; 4418.90.4090

Mr. William A. Guerin
A.N. Deringer, Inc.
173 W. Service Rd.
Champlain, NY 12919

RE: The tariff classification of truss components consisting of softwood lumber pieces with angle cut ends and pieces with square cut ends from Canada

Dear Mr. Guerin:

In your letter dated August 14, 1997, on behalf of your client, Hager Distribution, you requested a tariff classification ruling.

The ruling was requested on various pieces of softwood lumber cut to specific lengths and angles. Two representative samples were submitted, which will be returned to you as you requested. The 15 inch long samples showing only one end of the actual pieces to be imported consist of 2 x 4 softwood with the end of one sample cut at a 45 degree angle and with the end of the other sample cut at a 71.6 degree angle. Illustrative literature was submitted showing how the pieces are designed to fit together to make a roof truss. According to the diagrams, all the pieces consist of 2 x 4 SPF wood cut to specific lengths and angles. Most pieces are cut at an angle other than a 90 degree angle on both ends. Some pieces are cut at a 90 degree angle (square cut) on one end but at a different angle on the other end. A couple of pieces are square cut (90 degree angle) on both ends. The various components will be imported separately in bulk and not in sets.

The applicable tariff provision for the truss components with both ends square cut (90 degree angle) will be 4407.10.0015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; not finger-jointed; not treated; mixtures of spruce, pine and fir. The general rate of duty will be Free.

The applicable tariff provision for the truss components with one or both ends cut at an angle other than a 90 degree angle will be 4418.90.4090, HTSUSA, which provides for other builders' joinery and carpentry of wood. The general rate of duty will be 4 percent ad valorem.

Articles classifiable under 4407.10.0015, HTSUSA, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.


Gwenn Klein Kirschner

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